I have added a website link page on the topic of Making a will or Living Will.
If you would like anything added to that page please leave a comment here.
PDF version
A civil partner has a legal right to inherit a part of their deceased partner’s estate, including the shared home, even if their partner dies without making a will. (The legal complications involved for your surviving partner or close relatives if you do die without making a will are considerable, and the Equality Network strongly recommends that a will is made.) If your partner makes a will, under Scots law the surviving civil partner can choose between what was bequeathed in the will, or their legal right to half of their partner’s "movable property" (such as savings, a car, jewellery). If there are children, they also have a legal right to inherit a share of the estate. The surviving civil partner doesn’t pay inheritance tax on anything inherited from their partner.
The Law Society of Scotland publications Executries and Making a will are helpful in more detail than we can give here.
A surviving civil partner may be entitled to bereavement payment, bereavement allowance and widowed parent's allowance (entitlement is the same as for a widow or widower). A surviving civil partner may also be entitled to a Category B state retirement pension based on your partner’s contribution record, in line with the entitlement that now exists for widowers. (Civil partners are also entitled to war widows/widowers pensions on the same terms as married couples.)
With respect to your partner’s personal pension, a surviving civil partner may be entitled to the same pension benefits as would be paid to a surviving husband or wife. If your partner’s pension was in the public sector, civil partners will be treated equally with married couples. If your partner’s pension was in the private sector, it will depend on the pension agreement and on the pension provider. Check the small print and ask.
If your partner’s employer offers a death in service benefit, payable to a husband or wife, the same death in service benefit must be offered to a civil partner. If the benefit is payable to an unmarried cohabitant (bidie-in) in a mixed-sex relationship, the same benefit must be payable to an unmarried cohabitant in a same-sex relationship.
If your bidie-in was not in a civil partnership and had not made a will, but you were living together in Scotland at the time your bidie-in died, you may be able to apply in court for a share of the net intestate estate. If you need to make an application, you must do so within six months of the day your bidie-in died.
Your local Citizens Advice Bureau will be able to advise you on rights, benefits, and where to find bereavement counselling. See www.cas.org.uk or look up your local bureau in the phone book.
http://www.lgbtfamilies.org/Equality/Web.nsf/webpages/F4D82C995D7F844F80...
A list of bereavement groups and organisations:
The Compassionate Friends - www.tcf.org.uk -gives support to parents whose son or daughter has died.
The Compassionate Friends
53 North Street
Bristol BS3 1EN
Helpline: 0117 953 0630
Cruse Bereavement Care -www.crusebereavementcare.org.uk
This organisation provides a nationwide service of bereavement counselling, advice, information and social contact through its headquarters and more than 196 local branches, to anyone bereaved by death irrespective of age, race, religion, gender or sexual preference.
Cruse Bereavement Care
126 Sheen Road
Richmond
Surrey TW9 1UR
Telephone: 020 8940 4818
FACTS Health Centre –
Offer counselling, advice and support if someone has died after being ill from AIDS.
FACTS Health Centre
126 Sheen Road
Richmond
Surrey TW9 1UR
Telephone: 020 8348 9195
LGBT Bereavement Helpline - www.londonfriend.org.uk/bereavementhelpline
Offers support and advice to lesbians, gay men, bisexuals and transgender people who have been bereaved
Helpline: 020 7403 5969 (Every Tuesday and Thursday evening, 7.30 to 10pm)
Manchester Area Bereavement Forum (MABF) www.mabf.org.uk
A voluntary bereavement support and training organisation set up by volunteers in 1993 to offer support to people experiencing loss and those caring agencies involved in bereavement work.
The Grief Centre (MABF)
362 Manchester Road
Droylsden
Manchester
Lancs, M43 6QX
Tel/Fax:+44(0)161 371 8860
E-Mail:grief@mabf.org.uk
Road Peace - www.roadpeace.org
The United Kingdom's national charity for road crash victims provides support to those bereaved or injured in a road crash.
RoadPeace
PO Box 2579
London NW10 3PW
Tel: 020 8838 5102
Support line: 020 8964 1021
Fax: 020 8838 5103
SSAFA Forces Help-www.ssafa.org.uk
This is the national charity helping serving and ex-Service men, women and their families in need.
SSAFA Forces Help
19 Queen Elizabeth Street
London SE1 2LP
Tel: 020 7403 8783
The Foundation for the Study of Infant Deaths (Cot Death Research and Support) http://www.sids.org.uk/ for parents of a baby who has died suddenly and unexpectedly. They provide leaflets and information for bereaved parents and health professionals.
The Foundation for the Study of Infant Deaths
14 Halkin Street
London SW1X 7DP
Telephone: 020 7233 8001
Cot Death Helpline: 020 7233 2090 (24 hours)
The Miscarriage Association - www.miscarriageassociation.org.uk
This organisation offer support and information on all aspects of pregnancy loss (miscarriage up to 24 weeks and ectopic pregnancy).
The Miscarriage Association
c/o Clayton Hospital
Northgate
Wakefield
West Yorkshire WF1 3JS
Telephone: 01924 200 799
The National Association of Widows -www.nawidows.org.uk
This organisation offers friendly help to all widows and their families.
The National Association of Widows
48 Queens Road
Coventry
CV1 3ER
Telephone: 024 7663 4848
or Tel/fax 0845 838 2261
The Samaritans -www.samaritans.org.uk
Someone you can talk to24/7 who will give you emotional support. There are over 180 branches in the UK
Tel No- 08457 90 90 90 for the cost of a local call.
In the Republic of Ireland - 1850 60 90 90 for the cost of a local call
The Stillbirth and Neonatal Death Society (SANDS) -www.uk-sands.org
Offers support to parents bereaved through pregnancy loss, stillbirth or neonatal death.
The Stillbirth and Neonatal Death Society
28 Portland Place
London W1N 4DE
Helpline: 020 7436 5881
The War Widows Association of Great Britain - www.warwidosassociation.org.uk
They offer advice, help and support to all war widows and dependants.
The War Widows Association of Great Britain
c/o 48 Pall Mall
London
SW1Y 5JY
Tel : - 0870 2411 305
http://www.hospitalhelp.co.uk/general/griefandbereavementcontacts.html
A public consultation on the DPP's interim policy for prosecutors on assisted suicide
The consultation process
The purpose of this consultation is to seek a wide range of views on the Director of Public Prosecution's (DPP's) recently published interim policy on assisted suicide.
On 30 July 2009, the House of Lords Appellate Committee gave its judgment in the case of R (on the application of Purdy) v Director of Public Prosecutions. The Law Lords required the DPP to publish an offence-specific policy identifying the facts and circumstances which he will take into account in deciding whether or not to consent to a prosecution under section 2(1) of the Suicide Act 1961.
On the same day, the DPP announced that he intended to issue an interim policy before the end of September 2009, and to launch a public consultation exercise. Once the DPP has considered all the responses, he will decide whether, and if so, how to amend the policy.
We welcome your comments.
Questions for consultation
We have identified 9 questions which are outlined in the Consultation Paper on which we would particularly invite comment, including a final question which asks for any other comments that people wish to make.
Download the Word version of the interim policy which can be completed and returned to us by email.
If you are replying by email, we should be grateful if you not would attach any other document to the consultation paper. There are limits on the size of documents that we are able to accept and any completed consultation document which has an attachment runs the risk of not being delivered. If you wish to send an attachment to us, please write to us separately at the email address in this policy.
If you use a special software programme to read the Consultation Document and you find that you have difficulty in reading it, please get in touch with the CPS Assisted Suicide Policy Team whose contact details are set out in the How to Respond section.
If you would like to return your replies to the questions at the back of the Consultation Document by post, please download the PDF version of the interim policy.
How to respond
Both written and electronic responses to the consultation are acceptable.
Please be aware that if you complete and return this document by email, you will be responding over the open internet. If you would prefer, please complete and return the PDF version to the postal address given below.
Please include your name, organisation (if applicable), postal address and email address.
Closing date for responses: 16 December 2009
Responses can be sent by post to:
Assisted Suicide Policy Team
Crown Prosecution Service Headquarters - 6th floor
50 Ludgate Hill
London
EC4M 7EX
or by email to: assistedsuicide.consultation@cps.gsi.gov.uk
Alternative formats
If you require a copy of this Consultation Paper in any other format, for example, audio or large print, please contact the postal address above.
Next steps
We will consider every individual response received. A summary of the consultation responses will be published on the CPS website in accordance with the Government's guidelines.
Responses: Confidentiality and disclaimer
The information you send us may be passed to colleagues within the CPS, the Government or related agencies. Furthermore, information provided in response to this consultation, including personal information, may be published or disclosed in accordance with the access to information legislation including the Freedom of Information Act 2000 (FOIA).
If you want the information that you provide to be treated as confidential, please be aware that, under FOIA, there is a statutory Code of Practice with which public authorities must comply and which deals, amongst other things, with obligations of confidence. In view of this it would be helpful if you could briefly explain to us why you regard the information you have provided as confidential. If we receive a request for disclosure of the information we will take full account of your explanation, but we cannot give an assurance that confidentiality can be maintained in all circumstances. An automatic confidentiality disclaimer generated by your IT system will not be regarded as binding on the CPS.
Please ensure your response is marked clearly if you wish your response and name to be kept confidential. Confidential responses will be included in any statistical summary of numbers of comments received and views expressed. The CPS will process your personal data in accordance with the Data Protection Act 1998 – in the majority of circumstances this will mean that your personal data will not be disclosed to third parties.
The seven consultation criteria
The Department for Business Innovation and Skills (DBIS) sets seven consultation criteria for running effective public consultations. These key consultation criteria are reproduced below.
Criterion 1 - When to consult
Formal consultation should take place at a stage when there is scope to influence the policy outcome.
Criterion 2 - Duration of consultation exercises
Consultations should normally last for at least 12 weeks with consideration given to longer timescales where feasible and sensible.
Criterion 3 - Clarity of scope and impact
Consultation documents should be clear about the consultation process, what is being proposed, the scope to influence and the expected costs and benefits of the proposals.
Criterion 4 - Accessibility of consultation exercises
Consultation exercises should be designed to be accessible to, and clearly targeted at, those people the exercise is intended to reach.
Criterion 5 - The burden of consultation
Keeping the burden of consultation to a minimum is essential if consultations are to be effective and if consultees' buy-in to the process is to be obtained.
Criterion 6 - Responsiveness of consultation exercises
Consultation responses should be analysed carefully and clear feedback should be provided to participants following the consultation.
Criterion 7 - Capacity to consult
Officials running consultations should seek guidance in how to run an effective consultation exercise and share what they have learned from the experience.
http://www.cps.gov.uk/consultations/as_index.html
The director of public prosecutions has acknowledged that new guidelines on assisted suicide could lead to an increase in numbers of Britons choosing to die at home in the UK rather than travelling to Dignitas in Switzerland, reassured that people who help them would be safe from prosecution.
"Only time will tell. It may do," said Keir Starmer QC, stressing the possibility was "something which we will take into account" during a 12-week consultation period. His comments came as he outlined draft guidance designed to make it easier for those helping someone taking their life to know if they will face charges.
The draft policy, for England and Wales, is effective immediately and was issued after the law lords backed an appeal by Debbie Purdy, who has multiple sclerosis, to clarify under what circumstances people would be prosecuted for helping someone kill themselves. A final policy will be issued early next year.
Those who run suicide websites, or are members of groups, such as Dignitas, which provide a "physical environment" to allow another to take their life, are more likely to face prosecution.
Starmer stressed there was no risk of a rash of Dignitas-style clinics opening in the UK, because they were still illegal. The policy also "does not in any way permit euthanasia", he said.
No separate policy has been issued for doctors or nurses who might assist a patient. "Let me be clear about that," he said. "The policy applies to medical professionals in the same way it applies to anybody else."
Assisting suicide is a criminal offence, punishable by up to 14 years imprisonment, but the DPP has discretion over whether it is in the public interest to prosecute.
The checklist of factors to be taken into account in each case – 16 in favour of prosecution and 13 against – will, in some circumstances, allow relatives and close friends peace of mind.
"The policy makes a distinction between, on the one hand, relatives, close family members, and friends, who, as a one-off and on a compassionate basis, may assist in a suicide, and on the other hand those that, on an ongoing basis, provide either a service or a business."
There were no "guarantees against prosecution", said Starmer. "It is my job to ensure that the most vulnerable people are protected while at the same time giving enough information to those people like Mrs Purdy who want to be able to make informed decisions about what actions they may choose to take."
Suspects would be less likely to face charges if the "victim" had a "clear, settled and informed wish" to take their life, which they had "indicated unequivocally" and in person. Prosecution would also be less likely if the victim had a "terminal illness, a severe and incurable physical disability or a severe degenerative condition from which there was no possibility of recovery".
But if the victim was under 18, or had a mental illness, and if the suspect was not "wholly motivated by compassion" but by the prospect they could benefit from the death, charges would be more likely.
Purdy, who is concerned for her husband if he helps her to die, said the guidelines would "hopefully give people confidence not to make a decision until the last possible moment".
The judiciary had shown "courage", while politicians were "terrified of taking up the issue", she said.
But critics warned there was a danger such checklist law could give false reassurance. "People could look at the criteria, and say to themselves, 'Oh I have nine factors against prosecution and only one for'. But these factors are subjective," said Dan Hyde, criminal lawyer at Cubism Law.
The Law Society of England and Wales, which represents 110,000 solicitors, said it was now time for parliament to decide on the issue once and for all.
Starmer stressed there could be no distinction between policy for those who took their lives at home or those who went to Dignitas, because the law covered all those acts. More than 100 Britons have travelled to Zurich to die with Dignitas.
The mother of Dan James, the paralysed rugby player who died last December after travelling to Dignitas, welcomed the new developments. She said: "It is a step in the right direction but 18 months too late for us. Dan should have been allowed to die at home surrounded by the people who loved him."
http://www.guardian.co.uk/society/2009/sep/23/assisted-suicide-guideline...
Doctors who allowed a young woman to kill herself acted within the law, a coroner has ruled.
Kerrie Wooltorton is believed to be the first person to have used a living will to kill herself. She was admitted to hospital after poisoning herself but doctors said they had no alternative but to allow her to die.
The 26-year-old had written the will on 15 September 2007, three days before she drank poison and phoned an ambulance, the inquest heard this week. She was taken to Norfolk and Norwich University hospital, where she presented staff with the document.
The will said that if she called for an ambulance it was not because she wanted life-saving treatment but because she did not want to die in her flat alone or in pain. Wooltorton died the next day in hospital.
The inquest heard that she had depression when she died. She drank poison up to nine times in the 12 months before her death, but each time doctors intervened to save her.
Dr Alexander Heaton, the hospital's consultant renal physician, said he had "no alternative" but to follow Wooltorton's will.
"I would have been breaking the law and I wasn't worried about her suing me, but I think she would have asked, 'What do I have to do to tell you what my wishes are?'" he said. "It's a horrible thing to have to do but I felt I had no alternative but to go with her wishes. Nobody wants to let a young lady die."
The coroner, William Armstrong, recorded a narrative verdict that does not blame the hospital for Wooltorton's death at the Assembly House in Norwich on Monday.
He said: "She had capacity to consent to treatment which, it is more likely than not, would have prevented her death. She refused such treatment in full knowledge of the consequences and died as a result."
Living wills, or advance decisions, were introduced under the Mental Capacity Act 2005 but are more commonly associated with terminally ill patients who want to refuse treatment. The government's Directgov website says a valid advance decision means "treatment cannot lawfully be given – if it were, the doctor might face civil liability or criminal prosecution".
The ProLife Alliance today called for the law on living wills to be changed and said doctors had warned before the 2005 act was introduced that the legislation could put them in an "impossible situation".
"Doctors treating attempted suicides say that the overwhelming majority are glad to have been saved," said the ProLife chairman, Dominica Roberts. "A doctor should never act as if any person's life is worthless."
But Dignity in Dying said although the situation had been difficult for health professionals this should not detract from a patient's wishes. "It is important that advance decisions are respected," said Jo Cartwright, a spokeswoman. "But this is reliant on the person whose advance decision is being acted upon having the capacity to make the decision when it was made."
Andrew Stronach, spokesman for Norwich and Norfolk University hospitals, said the law was clear that a mentally competent patient had the right to refuse treatment.
"The challenge for staff was to determine whether or not she was mentally competent, which she was," Stronach said. "The doctors involved took second opinions, sought the advice of the medical director, and did everything that they should have done."
http://www.guardian.co.uk/society/2009/oct/01/living-will-suicide-legal
Every adult with mental capacity has the right to agree to or refuse medical treatment. To make your advance wishes clear you can use a living will. Living wills can include general statements about your wishes, which aren't legally binding, and specific refusals of treatment called 'advanced decisions' or 'advance directives'.
General written statements
A general written statement (sometimes called an 'advance statement') can set out which treatments you feel you would or wouldn't like to receive should you lose mental capacity in the future.
Advance statements aren't legally binding, but health professionals do have to take them into account when deciding on a course of action. Family and friends can also use them as evidence of your wishes.
You could also make your views known verbally, for example, when discussing treatment with a health care professional, but having it written down may make things clearer for everyone.
What a statement might include
Your statement could include:
* treatment you would be happy to have, and in what circumstances
* treatment you would want, no matter how ill you are
* treatment you would prefer not to have, and in what circumstances
* someone you would like to be consulted about your treatment at the time a decision needs to be made
It can also include a specific refusal of treatment, which has a different legal status.
If writing an advance statement, bear in mind that new drugs or treatments may be introduced in the future. So you could, for example, state that you would prefer not to receive certain current treatments but would allow for new treatments.
Include your name, address, date and signature in the advance statement. It's also advisable to say you understand what you're doing and are capable of making such decisions. And you may want to get the statement signed by a witness who can say that you had capacity at the time.
Living wills and mental capacity
You can still make a living will if you're diagnosed with a mental illness, as long as you can show that you understand the implications of what you're doing. You need to be competent to make the decision in question, not necessarily to make other decisions.
It's best to put your wishes in writing and explain:
* why you've made your decision about how you do or don't want to be treated
* what you understand about the treatment you're agreeing to or refusing
* why you're making these decisions now
* Advance decision - Alzheimer's Society Opens new window
* The Mental Capacity Act (disabled people section)
Who needs to know about a living will?
It’s important that your living will is entered into your medical notes so that in an emergency it is found and acted upon. Consider sending a copy to your doctor and to any hospital which is treating you and to your nearest relatives. If your living will is verbal, make sure close relatives or friends are aware.
Changing a living will and further advice
Consider reviewing your living will on a regular basis to make sure you're happy with it and particularly if your situation changes.
You can change or cancel it if you are able to think rationally and clearly explain what you want to happen. Ideally, put things in writing and destroy old versions.
You can get help from solicitors specialising in mental health or community care. The Mind Legal Advice line (020 8519 2122, 2.00 pm to 4.30 pm, Mondays, Wednesdays, and Fridays), your care co-ordinator, doctor or Citizens Advice Bureau can also help.
In this section...
* Making a will
* Living wills: advance decision or directive
* Resuscitation and your right to refuse it
Additional links
Do it online
* Registering a death interactive tool
* Claim Bereavement Payment, Bereavement Allowance or Widowed Parent's Allowance (form BB1)
* Get help covering funeral costs (form SF200)
* Get help covering legal costs
* Order a birth, marriage or death certificate
Global links
http://www.direct.gov.uk/en/Governmentcitizensandrights/Death/Preparatio...
You can use an advance decision (also called advance directive) to indicate your wish to refuse all or some forms of medical treatment if you lose mental capacity in the future. You can't use it to request treatment.
A valid advance decision has the same effect as a refusal of treatment by a person with capacity: the treatment cannot lawfully be given - if it were the doctor might face civil liability or criminal prosecution.
Limitations on advance decisions
You can't use an advance decision to:
- ask for your life to be ended
- force doctors to act against their professional judgement
- nominate someone else to decide about treatment on your behalf
As with advance statements, bear in mind that new drugs or treatments may be introduced in the future so you may wish to allow for new treatments even if refusing a current one.
Does an advance decision have to be in writing?
An advance decision doesn't all have to be in writing. However, although witnessed verbal instructions may be respected, it's best to make them known to a senior member of a medical team. A written decision helps to avoid any doubt about what you wish to refuse. In any case, since April 2007 some aspects of advance decisions have to be in writing.
You should sign, date and have witnessed a written advance decision in the same way as for an advance statement.
A written advance decision could form part of a general advance statement, but it is clearest if it sits under a distinct heading, ideally 'Advance decision' or 'Advance directive, refusing treatment'.
Regulation of advance decisions from April 2007
The Mental Capacity Act 2005 came into force in April 2007 and forms the legal basis for advance decisions.
Valid advance decisions
To be valid an advance decision needs to:
- be made by a person who is 18 or over and has the capacity to make it
- specify the treatment to be refused (it can do this in lay terms)
- specify the circumstances in which this refusal would apply
- not have been made under the influence or harassment of anyone else
- not have been modified verbally or in writing since it was made
Refusal of life-sustaining treatment
Advance decisions refusing life-sustaining treatment must:
- be in writing (it can be written by a family member, recorded in medical notes by a doctor or on an electronic record)
- be signed and witnessed (it can be signed by someone else at the persons direction - the witness is to confirm the signature not the content of the advance directive)
- include an express statement that the decision stands 'even if life is at risk'
When might an advance decision not be followed?
A doctor might not act on an advance decision if:
- the person has done anything clearly inconsistent with the advance decision which affects its validity (for example, a change in religious faith)
- the current circumstances would not have been anticipated by the person and would have affected their decision (for example, a recent development in treatment that radically changes the outlook for their particular condition)
- it is not clear about what should happen
- the person has been treated under the Mental Health Act
A doctor can also treat if there is doubt or a dispute about the validity of an advance decision and the case has been referred to the court.
More useful links
- Mental health information (disabled people section)
- Your rights in health (disabled people section)
- Mental Capacity Act 2005 - summary Opens new window
- The Office of the Public Guardian website
http://www.direct.gov.uk/en/Governmentcitizensandrights/Death/Preparatio...
This information sheet explains the law on living wills. A living will is a statement expressing your views on how you would or would not like to be treated if you are unable to make decisions about your treatment yourself at the relevant time in the future.
It includes the law on advance decisions‚ as set out in the Mental Capacity Act 2005‚ which is fully in force from 1st October 2007. An advance decision allows you to record your wish to refuse certain types of medical treatment‚ and will be binding on the people providing your care if you lose the capacity to make the decision at the relevant time.
Further information
Please download our information sheet at the top right of this screen for more information.
http://www.ageconcern.org.uk/AgeConcern/is5.asp
According to Joseph Conrad, "It is not the clear-sighted who rule the world. Great achievements are accomplished in a blessed, warm mental fog." It's a statement I've always found reassuring, my own mind being in such a permanent muddle that, were it a computer, I'd be sorely tempted to wipe the hard drive and start all over again.
The problem is not one of forming an opinion; in my experience, they are remarkably easy to form. The challenge lies in completing the jigsaw, achieving some sort of composite picture from the mass of competing, and at times contradictory, certainties.
I've been thinking about this a lot recently in connection with the debate on assisted suicide. While it strikes me that the choice of a rational adult to end their life must be theirs by right, and that the threat of prosecution for people who assist those who cannot act alone contravenes that right, the consequences of changing the law are potentially devastating, not only for those with mental health problems but for the mental health of society as a whole.
This is not an easy subject to discuss. It's a topic about which people feel strongly, and understandably so. Moreover, there is sometimes a sense that if you aren't suffering from a terminal illness, or caring for someone with terminal illness, or profoundly disabled, then you have no right to express a view at all. But the law on assisted suicide, and indeed on euthanasia, has the greatest possible impact on our attitude towards life itself, and no one is exempt from its implications. It is crucial that the psychological signal of any proposal to change the law be properly evaluated.
An argument frequently made in favour of legalising assisted dying is that people should have the freedom to choose for themselves. As long as there are adequate measures to protect "the vulnerable", as long as no one is being leant on, then what have we got to lose? What we have to lose, I would suggest, is the choice not to have a choice.
Any proposal containing a clause excluding "the vulnerable" arouses my instant suspicions. There may be valid reasons for such a clause, but I can't think of any. Or, more precisely, what I can't think of is a human being who isn't vulnerable – which renders such safeguards misleading at best. The idea that people with something to gain might pressurise others to end their lives is certainly a concern, but such external pressure is as nothing compared with the pressures people place upon themselves.
It is this that makes meaningless any attempt to equate the euthanising of animals with that of human beings. Animals suffer, certainly, but they lack the level of consciousness required for self-reflection. In other words, they do not torture themselves. People, on the other hand, are highly adept at self-torture. As Conrad put it, "What makes mankind tragic is not that they are the victims of nature, it is that they are conscious of it."
If we legalise euthanasia, we inevitably shift our attitude towards suffering. There's a sense in which pain becomes self-imposed, and even self-indulgent. Not only does this have profound implications for our willingness to fund palliative care and to provide for people who are disabled, but also for our perception of difference in general. The danger is that, as a society, we become less tolerant. We become a society in which it is easy to imagine people convincing themselves they have become a burden, that they have no right to impose on others the pain of watching their suffering – that, ultimately, they have no right to go on.
The director of public prosecutions, Keir Starmer, has performed an impressive feat. In issuing his interim guidance on factors to be considered when deciding whether to prosecute the offence of assisted suicide, he illuminates just enough of the path to reassure those who need help to die, while keeping the edges sufficiently foggy to allow for discretion in each individual case. It is a human and humane approach to a massively complex issue. My fear is that it won't be enough to satisfy those who want the whole thing floodlit. My earnest plea is that we strive to embrace the fog.
Clare Allan is an author and writes on mental health issues.
http://www.guardian.co.uk/society/2009/oct/07/assisted-suicide-guideline...
- No. 2818The Rate of Bereavement Benefits Regulations 2010
Inheritance Tax should be abolished and replaced with a new tax on gifts to individuals over £150,000, according to a new report from ippr. The report argues that Inheritance Tax is no longer worth defending in the face of declining revenues and public hostility, and that there is a strong case for replacing it with a progressive Capital Receipts Tax on cash and non-cash gifts. This would stop tax avoidance by the super rich and reduce wealth inequalities in Britain.
ippr wants to see a Capital Receipts Tax on gifts worth over £150,000 with a band system to tax bigger gifts at higher amounts, up to a maximum of 40 percent:
- gifts between £150,000 and £300,000 would be taxed at 20 per cent
- gifts between £300,000 and £450,000 would be taxed at 30 percent
- gifts over £450,000 would be taxed at 40 percent
- gifts between married or civil partnered couples would be completely exempt.
ippr's report argues that the tax reform would:
- be a direct contribution to reducing wealth inequality,
- promote a wider distribution of wealth by creating an incentive for a wider disbursement of estates so as to limit beneficiaries’ tax bills,
- remove the ability of the very wealthy to dispose of some of their assets during their lifetime.
A Capital Receipts Tax on gifts above £150,000 would raise £1 billion more revenue than Inheritance Tax does now. ippr’s report argues that the extra funds could be used to expand free nursery education to promote social mobility. The tax reform would raise enough to offer a free nursery place to the poorest two thirds of families when their child reaches the age of two.
Nick Pearce, ippr Director, said:
'Inheritance Tax has historically played an important progressive role in our tax system. But it now raises only £2.2 billion from a dwindling number of estates. It is also highly unpopular, despite best attempts to defend it. There is no political prospect of radically increasing its scope and revenue, so it is time to give up on it. It should be abolished and replaced with a Capital Receipts Tax on gifts.
'A Capital Receipts Tax on gifts above £150,000 would raise £1 billion more revenue than Inheritance Tax does now and would be a fairer means of increasing equality of opportunity. It would spread wealth better across the generations, by incentivising families to pass on their wealth to a greater number of children and grandchildren.
'The proceeds of a switch from Inheritance Tax to a Capital Receipts Tax could be used to fund an expansion of free nursery education, a key driver of social mobility. This would be the best way of passing on opportunity, not privilege, from one generation to the next.'
Notes to editors
Inheritance Tax is paid at a rate of 40 per cent of the value of the estate above the £325,000 threshold. Because tax is paid only on the value of the estate above the threshold, the average, or effective, tax rate is always less than 40 per cent. An estate of £1 million, for example, will pay £270,000, an effective tax rate of 27 per cent.
Inheritance Tax is paid on the estate of a person who has died and, far less often, on gifts and trusts made during the last seven years of that person’s life. Inheritors are allowed to pay Inheritance Tax liabilities over a 10-year period, if the value of an estate is tied up in a house, or when the house is sold. Over 80 per cent of homes are less than the Inheritance Tax threshold.
Inheritance Tax is not paid on any assets left to a spouse or a registered civil partner. When the first spouse dies his or her unused Inheritance Tax nil rate band can be transferred to the second spouse. The threshold of married couples is, in effect, doubled. Latest figures show that 86 per cent of those who died aged 65 and over in the UK were either married or widowed.
Since the change to Inheritance Tax for married couples and civil partnerships in October 2007 the number of estates paying the tax has fallen from 34,000 estates in 2006–07 to 15,000 in 2009–10.
Revenues from Inheritance Tax peaked at just under £4 billion in 2007–08 and are expected to fall to £2.2 billion in 2010-11
If the government freezes Inheritance Tax thresholds at their current level for four years, as proposed in Alistair Darling’s last budget, and wealth continues to increase at an average rate of 8 per cent a year over the next four years, less than 5 per cent of estates will be paying Inheritance Tax by 2014–15.
If the Conservative Party is able to implement its pledge to increase the threshold above which Inheritance Tax is paid to £1,000,000, less than 0.5 per cent of estates would pay the tax, and revenues would drop to less than £1 billion.
A Capital Receipts Tax on gifts above £150,000 would raise £1 billion more revenue than Inheritance Tax does now. Treasury figures released in the Spending Review show that extending free a free nursery place for 15 hours per week to disadvantaged 2 year olds (the poorest 20 per cent of families) would cost just £300 million per year. ippr calculations show that £1 billion could fund a free nursery place for the poorest two-thirds of families when their child reaches the age of two.
The costs related to death, such as a funeral and a headstone, have collectively risen by £400 in a year to £7,248, a report says.
The cost is 20% higher than four years ago, according to the report commissioned by financial services company Sun Life Direct.
The cost of funerals was key to the increase, it said,
The research comes as the cost of living, measured by inflation, rose in August.
The rate of Consumer Prices Index (CPI) inflation rose to 4.5% from 4.4% in July, according to figures from the Office for National Statistics (ONS). The Retail Prices Index (RPI) measure increased to 5.2% from 5%.
Death and bereavement
Dealing with death and bereavement
helping you with_deathThese pages aim to provide some useful help and advice with the arrangements for dealing with a death.
Key website sections for you:
* Benefits
* Cemeteries
* Coroner
* Council Tax
* Deaths, Funerals and Cremations
* Mortuary Service
If the death occurs in hospital
If the death occurs in hospital, the hospital staff will contact the person named by the deceased as next of kin. This may be, but need not be a relative. You may, if you wish, request to see the hospital chaplain. Most funeral directors have a chapel of rest in which the deceased will be held pending the funeral. The hospital will arrange for the nearest relative to collect the deceased's possessions.
If the death occurs elsewhere
If the death was expected, contact the doctor who attended the deceased during their final illness. If the doctor can certify the cause of death he or she will give you the following:
* A Medical Certificate that shows the cause of death (this free of charge and will be in a sealed envelope addressed to the registrar)
* A Formal Notice that states that the doctor has signed the Medical Certificate and tells you how to get the death registered
You may wish to contact the deceased's minister of religion if you have not already done so. Arrangements for the funeral may be made by a funeral director.
If you discover a body or the death is sudden or unexpected, you should contact the following people:
* the family doctor (if known)
* the deceased's nearest relative
* deceased's minister of religion
* the police, who will help find the people listed above if necessary
If there is any reason to suspect that the death was not due to natural causes, do not touch or remove anything from the room. The death may be referred to the coroner. The doctor may ask the relatives for permission to carry out a post-mortem examination. This is a medical examination of the body which can find out more about the cause of the death and should not delay the funeral.
Reporting a death to a coroner
In any of the following circumstances the doctor may report the death to the coroner:
* an accident or injury
* an industrial disease
* during a surgical operation before recovery from an anaesthetic
* if the cause of death is unknown
* the death was sudden and unexplained, for instance, a sudden infant death (cot death)
You will be advised if the death has to be reported to the Coroner, in which case the death cannot be registered nor the funeral take place, without the Coroner's Authorisation. Where a death is reported to the Coroner, the Coroner's Office will contact the relatives. A Coroner can order a post-mortem examination without getting the relative's permission. This examination will ascertain the cause of death. He may also wish to hold an investigation into circumstances leading up to a death. (This is called an inquest). When an inquest is called, the Coroner's Office will contact the relatives. This should not cause undue distress as it is a legal formality.
In such cases the Death Certificate will be issued direct to you from the Coroner's Office and the relatives must then go to the Registrar to register the death. When an inquest is to be held, the death cannot be registered until the conclusion of the inquest, but a certificate will normally be issued at the opening of the inquest to allow the funeral to take place. For more information on the Coroner visit the website of the Home Office.
Funeral arrangements
When the death certificate has been issued by the Registrar, you will also be given a certificate authorising the funeral. The choice of a firm of funeral directors is important as you should feel comfortable and confident with them. They may be known to you personally, may be recommended by a friend, your GP or religious adviser or may just have a good reputation in your area.
The Funeral Standards Council, National Association of Funeral Directors & Society of Allied and Independent Funeral Directors all have a code of practice and should give you an estimate of costs - their own and those fees they will pay on your behalf and add to the account. You can ask for this estimate in advance and it's a good idea to ask different firms to quote so that you can compare costs. Your funeral director can make all the arrangements for the funeral, burial or cremation, religious or secular service. The funeral director can also advise on all the procedures and documents needed to register the death.
If you are considering a headstone most cemeteries will advise to wait for a period of approximately six months before placing it. However, we suggest you contact your preferred choice of monumental mason as soon as possible to avoid any unnecessary delay after this waiting period.
Non-Religious Services
There is no requirement to have a religious ceremony, or any kind of ceremony at all at a funeral. People that regard religion to be unimportant or have made a decision to live their lives without it may prefer a Humanist Ceremony.
This type of ceremony is not intended to oppose a religious funeral, but to provide a dignified and respectful celebration of the death that has occurred. At this type of funeral the services of an officiant, on the lines of a minister or celebrant are commonly employed. They will conduct the proceedings which can involve readings of appropriate prose, tributes by attendees or the officiant and the playing of appropriate music. The British Humanist Association offers advice on all aspects of humanist ceremonies and produce a booklet 'Funerals Without God: A Practical Guide to Non-religious Funerals' which can be purchased for £5 (including postage and packing).
Celebrants are trained professionals who can officiate at funerals, weddings, namings or any other rite of passage.If you don't want a ceremony at all, members of the family or close friends can attend the committal, which can be in silence or with some music being played.
Non-Church of England funerals
If you have to arrange a funeral for someone who is of a faith different from your own, it is important to contact the equivalent of the local priest of the denomination to find out what needs to be done.
Non-Christian and Minority Group Funerals
A brief word on the practises of other faiths is included below;
Muslim: Most Muslim communities appoint one person who is responsible for making funeral arrangements. It will be their job to advise of the rules and to select a suitable funeral director.
Hindu: There are many possible variations of rites which depend on their form of Hinduism. The Asian Funeral Service can give advice on and arrange Hindu Funerals. They can be contacted on 020 8909 3737.
Jewish: Jewish funerals are usually arranged by a dedicated Jewish Funeral Agency, or the local community may have a contract with a Gentile funeral service, which will be carried out under strict rabbinical control. The Jewish Bereavement Counselling Service offers support and can be contacted on 020 8349 0839.
Legal advice
If you have any difficulty in dealing with the deceased's property, possessions or guardianship of their children, get advice from a solicitor or Citizens Advice Bureau as soon as possible. From the CAB
(or their website) you can get the leaflets 'Legal Aid Guide and Getting Legal Help' from a Citizens Advice Bureau, public library, police station or a court, to find out if you can get legal aid. These places also hold a list of local solicitors which shows whether they take legal aid cases and if they specialise in probate work.
The Legal Services Commission website also contains leaflets and other useful information. Many solicitors are prepared to offer up to half an hour of legal advice for a small fee, some even offer a free initial consultation to discuss your situation.
What is probate and do I need it?
The word "probate" is often misunderstood. It conjures up images of months of difficulty and delay. This is not inevitable and many simple probates are finished quite easily in a month or so.
It is a document issued by the Probate Registry confirming that an executor has the right to wind up an estate of the person who has died. The "estate" is the house, money and savings left by someone when they pass away. The "executor" is the person chosen in the Will to sort out the estate and make sure it goes to the people named in the Will.
Do I have to have it? This depends upon the size of the estate. Often, when the estate is very small no probate is needed.
How do I get it? By filling in some forms. If the estate is small the forms do not have to give full details of it. The important form is the "Executors Oath". This is not usually available from stationery shops but can be found in books about probate. It has to be sworn as being true.
For more information on Probate, including application forms, fees etc., visit the website of the Court Service.
Do I have to use a solicitor?
No, but it helps. You can also apply direct to the Probate Registry yourself. Most solicitors offer probate services and their fees depend upon the amount of work necessary and the size of the estate. Always ask them first.
Wills
In order for a will to be valid, it must be:
* made by a person who is 18 years old or over
* and made voluntarily and without pressure from any other person
* and made by a person who is of sound mind (this means that s/he is fully aware of the nature of the document s/he is writing or signing and aware of her/his property and the identify of the people who may inherit)
* and in writing
* and signed by the person making the will in the presence of two witnesses
* and signed by the two witnesses, in the presence of the person making the will, after s/he has signed
A witness or the married partner of a witness cannot benefit from a will. If a witness is a beneficiary (or the married partner of a beneficiary), the will is still valid but the beneficiary will not be able to inherit under the will.
Although it will be legally valid even if it is not dated, it is advisable to ensure that the will also includes the date on which it is signed. As soon as the will is signed and witnessed, it is complete.
What if there is no will?
Speak to a solicitor - it is safer in the long run because various laws affect who is entitled to wind up the estate and receive the money.
Tax
If the person who died was paying tax on income from investments or as a self employed person or as an employee, tell the tax office about the death as soon as possible. This will enable the deceased's tax affairs to be settled. Depending on circumstances, this may involve some more tax or claiming a repayment. The particular tax office to contact will depend upon the deceased's circumstances. For instance if the deceased was an employee or had a pension from a former employer, the pay section of the employer or pension organisation will know the deceased's tax office. If the deceased was self-employed, contact the tax office nearest to the place of business.
If the deceased was unemployed, or retired without pension from a former employer, contact the tax office nearest to the home address.
Inland Revenue leaflet IR45 'What to do about tax when someone dies' gives more information. Alternatively, further information, and copies of IR45 leaflet are available at the Inland Revenue's Website.
Independent financial advice
Professional advice on financial matters can be obtained from a variety of sources: Your bank or Building Society may be able to offer you assistance regarding investments etc., however, they will generally only be able to recommend their own policies and investment opportunities.
An Independent Financial Advisor will be able to search around for the best investments, savings, life assurance, mortgages etc., to suit your individual needs. It makes sense to contact an Independent Financial Advisor so that you can make comparisons on all the different options that are available.